September 15 Is Almost Here — Is Your Partnership Representative in Place?
For many partnerships and investment funds, September 15 is an important tax filing deadline. As tax returns are being finalized, there is one item that should not be overlooked: the designation of the Partnership Representative. Under the federal partnership audit regime established by the Bipartisan Budget Act of 2015, partnerships subject to the regime generally […]
New NY LLC Transparency Act Filing Requirement Effective January 1, 2026
The New York LLC Transparency Act (NY LLCTA) introduces a new Beneficial Owner Disclosure requirement for certain limited liability companies authorized to do business in New York. Beginning January 1, 2026, foreign LLCs formed under the laws of a foreign country and authorized to do business in New York must file either a Beneficial Owner […]